aimtobeacpa, these are not proper notes.... just few points here and there and are as per the 2009 course. hope you find these helpful:

4. FAR NOTES:

F1: Income Statement

1.) Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz ZkOWo3d3dnaA&hl=en

F2: Matching (Revenue & Expenses) and Partnerships

1.) Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz djbXduOXpwZg&hl=en

2.) Question on non-monetary exchange:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND BjNjJtYjRnOQ&hl=en

3.) Recognition Issues:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND EzZzJyNTJnMw&hl=en

4.) Yen and Francs ques:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz lyNXZybTdoaw&hl=en

F3: Marketable Securities & Consolidations

---- Pls note that these notes relate to course prior to Consolidation changes, so you can ignore the points in this topic…

1.) Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND NjbWNoaG5jaw&hl=en

2.) Consolidations update:

http://docs.google.com/fileview?id=0B_bHMquK_CU1OGZjZDgzNjkt MTQ2ZS00MmQ1LTljYTAtMzdjNmE2ZGE1OTAw&hl=en

F4: Working Capital and Fixed Assets:

1.)  Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND Voc2ZwbWNjdA&hl=en

2.)  Notes Receivable – example:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND YzNGRyOWZocw&hl=en

3.)  Notes Receivable - Notes:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND hkZmQ4c2tkOQ&hl=en

4.)  Pg F4-19, JE for notes receivable:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND lkYmg3ZDRmNg&hl=en

5.)  Present Value Questions:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfND RnbXRiampjZA&hl=en

F5: Leases, Liabilities and Bonds

1.)   Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT BkZGpyM2doaA&hl=en

2.)   Asset Retirement Obligation

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT FmdHo3NG1jcg&hl=en

3.)   Bargain Purchase Option

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT JrbTRjN3NnZA&hl=en

4.)   Bonds Issued Between Dates

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT ZkajZzNDNjMg&hl=en

 F6: Pensions, Contingencies and Income Tax:

1.)  Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT hjN2p0ZDRjNQ&hl=en

2.)   SFAS 158:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT djamJ6cXJoZg&hl=en

 F7: Financial Instruments, Stockholders’ Equity, and Cash Flows:

1.)   Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNj N0NzM2emZkZA&hl=en

2.)   MUST READ - Effect of dilution & Antidilution

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNj U1ejZtdHNjNA&hl=en

3.)   stock splits on treasury stock

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfOD BuZm03ZGM5&hl=en

4.)   Stockholders equity ques

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNj hnbXBqNDdncg&hl=en

5.)   Stockholders equity ques 2

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNT lkOWc2Y3Noag&hl=en

6.)   Hedging Effectiveness-must read

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNj BjY2Z6cTNqag&hl=en

7.)   example on cash flow hedge

http://docs.google.com/fileview?id=0B_bHMquK_CU1M2JkNmZlNzkt ZjBjZi00YjRmLTgzODMtOTZiZDg1ZjI2NDU1&hl=en

F8: Governmental Accounting:

1.)   Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz NmOGJxczNnNg&hl=en

2.)   Relation between Capital Projects and Debt Service Funds

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz A2eHdkZzljbQ&hl=en

3.)   GOOD QUES – REVISIT

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz IyaHJmZmhmaw&hl=en

4.)   Budget and Accounting Classifications

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz FmODRmcDZ0Zw&hl=en

F9: Governmental and Not for Profit Organizations:

1.)   IMPORTANT POINTS - F9 - Governmental Accounting

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz htZmh4ZDRjbQ&hl=en

2.)   IMPORTANT POINTS - F9 - Not-for-Profit Organizations

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz lkbnMzM2pkcw&hl=en

3.)   restricted contributions - example - 2 go thru

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz ZkZ2Z2OGY1aw&hl=en

4.)   Blended vs Discrete presentation

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNz dkY3ZrajdjMw&hl=en 

Crammer wrote: Am I doing something wrong.. these are really small, and I can't make out the words?

are you referring to data in the links? as I said before, these are not proper notes - just points here and there for reference... Thanks !